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Yes, You Still Need a Tax Stamp (or a state license) in Ohio for NFA Items

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Author’s note: this is part of a series of educational posts I am going to write about State of Ohio and federal weapon and firearm laws. There is a list of the previous articles at the bottom (or side, depending on your device) of the page. This post does not offer legal advice. I am not a lawyer. I am a Certified Firearm Specialist through the International Firearm Specialist Academy and the State of Ohio certifies me to teach Ohio’s weapon laws in the Basic Police Academy. I’ve spent quite a bit of time studying federal law and Ohio’s laws in 30 years on the job. More than anything, this series of posts is an attempt to educate people on portions of the law and to show them where they can find the laws so that they can educate themselves further. Please consult with an attorney who specializes in firearms and weapons law if you have questions that require a legal opinion. If you are a law enforcement officer, check with your jurisdiction’s legal counsel for guidance. And remember, not all attorneys are created equal. And keep in mind that laws, interpretations of laws and definitions change. So what was current at the time I published this article may have changed over time.

If you’re a gun enthusiast, you’ve probably heard about a federal district court ruling that struck down parts of the National Firearms Act. This ruling stated that since the Big Beautiful Bill did away with the actual tax on certain NFA items, the requirement for someone to get a tax stamp, which you don’t have to pay for, before taking possession of those items is unconstitutional.

Last week the ATF released a letter to dealers which explained that although the ruling from the 5th Circuit did not apply across the country, they were voluntarily extending the ultimate results from that ruling nationwide for reasons of uniformity. So basically – you don’t need ATF permission (aka tax stamp) to purchase short barrel rifles (SBR), short barrel shotguns (SBS), silencers or a firearm classified as an “any other weapon”. Nor will ATF require that those weapons be entered into the National Firearm Registration and Transfer Record (NFRTR). Remember the NFRTR because it is important to Ohio law discussed later. Which means that in many states you can just walk into a gun shop, fill out the standard 4473 form and walk out with whatever SBR/SBS/silencer/AOW that you wish to buy. This IS NOT true in Ohio.

ATF Open Letter to Dealers

Wait, what? Why? Well, we have this pesky little law called Ohio Revised Code 2923.17 – Unlawful Possession of Dangerous Ordnance.

You see, short barreled rifles (SBR), short barreled shotguns (SBS), machineguns, suppressors/silencers, any other weapons (AOW) and destructive devices (DD) are all technically still covered under the National Firearms Act (NFA) and because they are, they are considered “dangerous ordnance” in Ohio. And it’s illegal to own dangerous ordnance without the right paperwork in Ohio.

So what is the right paperwork? Well, there are several different options, but two primary ones apply to SBR/SBS/silencer/AOW owners.

First, getting a federal tax stamp by sending a Form 1, Form 3 or Form 4 to the ATF is the most common way for the average citizen to get the right paperwork. When you send in the paperwork obtain that tax stamp, that NFA item is added to the “national firearms registry and transfer record” (remember the NFRTR?). And legally owning dangerous ordnance under federal law via the NFA and NFRTR is one exception to the prohibition against owning dangerous ordnance.

The second way that an Ohioan can legally obtain “dangerous ordnance” is by using state law. Yes, there is now, and has been for decades, a provision in Ohio Revised Code 2923.18 that allows for the legal possession of “dangerous ordnance” under state law. It is by acquiring a temporary permit or a license to own dangerous ordnance issued by certain people. It isn’t something that is used by the average citizen for a very simple reason – until recently federal law still prohibited the possession of what Ohio calls “dangerous ordnance”. So John Q. Ohioan had to comply with federal law to purchase the “dangerous ordnance” anyway so why mess with state law when you don’t need to?

The most common use of the temporary permits or licenses this section mentioned in this section revolves around explosives used for construction, demolition, farming, etc. (although there is a section that allows financial institutions and armored car companies to own machineguns). However, under 2923.18(A)(5), your average citizen could apply for a temporary permit or a license to own dangerous ordnance.

The problem with trying to go this route is evident in the first seven words of (5) “In the discretion of the issuing authority”. Good luck with that in certain areas of Ohio.

So what does this mean for Ohioans in the short term? Well, nothing has changed so long as a new SBR/SBS/silencer/AOW can still be entered into the NFRTR. According to the ATF Open Letter it appears as if the ATF will continue to accept paperwork for NFA items on a voluntary basis. For now, anyway.

If the ATF ever stops accepting those voluntary submissions then citizens will be forced to go the route of obtaining a temporary permit or a license for dangerous ordnance issued under 2923.18.

OR, we can get our legislators to fix Ohio law and bring it into alignment with federal law. There is currently a bill in the legislature that removes silencers from the definition of dangerous ordnance; however, it does not cover SBR/SBS or AOWs. So, call your state reps and state senators and tell them to get moving and fix Ohio law.

And remember, none of this impacts machineguns or destructive devices since they were not a part of the federal court ruling.

If you own an NFA item, I strongly suggest you review the ATF open letter because it covers interstate transport and some other issues.

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